A partire dal 12.11.2021 per esercitare le opzioni per la cessione/sconto in fattura per i bonus edilizi diversi dal 110%, il contribuente deve richiedere il visto di conformità; e i tecnici abilitati devono asseverare la congruità delle spese.
Il visto di conformità è esteso anche per le spese che danno diritto al bonus 110% indicate dal contribuente in dichiarazione dei redditi.
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